1. Cost Centers : Actual CostsPM AM FI MM CO
Human Asset Financial Material Controlling
resources managem. Accounting managem.
Invoices Material issues Transfers Purchase Cost allocations orders Periodic allocations
Cost center
Cost centers can be charged with primary and secondary costs.
During entry of primary costs, the costs are transferred directly from financial accounting and collected on cost centers.
You can charge these costs within cost accounting.

2. Entering Primary Costs
Material Cost center 4410 issue 10 pc. aluminum pipe at $ 25/pc $ 250
Invoice Cost center Electricity: $ $ 2000
Primary postings originating in financial accounting and materials management always produce accounting documents that document the transaction as viewed from an external accounting perspective. These reside in a central file that documents all posting transactions of external accounting.
If any assignments are made to cost centers, the System creates line items in the CO module. They document the business transactions as viewed from a cost accounting perspective. The line items reside in a central CO line item file and are accumulated in totals records. The totals records reside in a central CO totals records file.

3. Cost Center Applic. -> Actual Postings -> Repost Costs
Reposting Costs
Receiver cost ctr Sender cost ctr Cost element Amount + $ 2100
CO line items CO line items Totals Totals
Sender cost center Personnel costs $ Raw materials and auxiliary supplies $
* Sender cost ctr
* Cost element
* Amount
Cost Center Applic. -> Actual Postings -> Repost Costs
Reposting costs serve to adjust errors that occurred during primary postings.
Reposting costs shift primary costs to a cost center or order, while retaining the original cost element.
The transfer transaction is documented by means of line items for the sender and the receiver.

4. Reposting Original Documents
FI - Document #
$50
$50 FI CO
CO-Document #
CE CC Cur
$50 #
Origin: # From:3200 To: 3300
Reposting
period 003
period 004
period close FI
Cost Center Applic. -> Actual Postings -> Repost Costs With Line Items
You can use a financial accounting document as a reference when reposting costs in CO. A line item must be reposted in full to other receivers. Partial repostings using the reference are not allowed. This function can be used, for example, if the posting period in accounting is already closed but a reassignment of costs in the CO module is necessary. The reference to the FI document enables you to access the original document in the report for the new receiver in CO.

5. Cost Center Applic. -> Actual Postings -> Activity Allocation
Direct Allocation Of Activity
Cost center Cost center Cost center Sender CCtr $ Date from 10 H activity Receivers input REP
Quantity CO line items CO line items Totals record Totals record
Cost center Activity type REP Fix. act. price $ 20 Vbl. act. price $ $ 800
Work
ticket
Cost Center Applic. -> Actual Postings -> Activity Allocation
Direct cost allocation passes primary and secondary cost center costs on to the object responsible for the costs.
To allocate the costs, you enter the activity quantity together with the sender cost center, receiver cost center, and date. The System automatically determines the allocation cost element and the activity price from cost center planning.
The sending cost center (4110) is credited the receiving cost center (4410) is debited. The total amount is calculated as quantity * (Fix. act. price + vbl. act price)
This transaction is documented by means of line items on the sender and the receiver.

6. Entering Statistical Ratios
Period
Employees
Meter reading 1300
current period
Cost center 4110
Cost Center Applic. -> Actual Postings -> Statistical Key Figures
A decisive factor when creating statistical key figures is the statistical figure type.
Example:
The statistical key figure "Employees" has been created with type 01, and is therefore treated as a fixed value.
The statistical key figure "Meter reading" has been created with type 02 and is therefore treated as a totals value.

7. Purchase Order To Cost Center
11 pc. aluminum pipe at $ 25/pc
Goods receipt 1 pc. at $ 25
Invoice receipt 1 pc. at $ 25
Cost center 4430
Cost elem. Act. Open Allotted
$ $ $ 275
Using commitment management on cost centers, you can monitor the costs actually incurred, as well as the costs that will be incurred in the future.
Requirement: commitment management is active.

8. Statistical Postings Entry Derivation of characteristics Booking true
Costs: 100.-
Stat. Order 40010
Cost Center 2330
Project
Revenue: 200.-
Cost Center 2330 Profit Center P100
Profit Center P100
Profit. Segment X
true
statistical
Cost Center
Order
Profit Center
Project
Profitability
Segment
An actual CO account assignment object must be given.
In addition, any number of further statistical objects can be assigned to accounts.
An object type can only be assigned to an account once per document row (only one field in the coding block).
The profit center is always posted statistically.
Account assignment on more than one actual object is not allowed, as a rule. The only exception is the account assignment on a cost center as an additional actual object. If this is the case, the posting will be updated on the cost center statistically.
Revenues can only be assigned to a profitability segment, customer order, customer project, or revenue-compatible order. Revenues can only be updated on cost centers statistically.

9. Flexible Screen Variants for CO-postings
Update according to user
Screen variant
Costs
Revenues
Int. cost allocation
statistical ratios
which fields
position of fields
fields for entry in detail screen
CCtr
Order
CCtr/
CObj
WBS
KCCtr
Business process
Cost Center Config. -> Actual Postings -> Screen variants
To make CO postings more user-friendly, you can define a template in a screen variant for entering data, and save it for a specific user, as required.
The screen variant determines
which fields are displayed for entry
where the fields appear in the entry screen and
in which of these fields you can make an entry.

10. Cost Center Config. -> Environment ->CO document no. range
CO Document Number Assignment
Transaction RKP1 Planning costs RKP2 Planning activities
KAZI Actual imputed costs RKIB Periodic transfers . . .
Group Group " Periodic " Planning " allocations "
Internal no. assign- Internal no. assign- ment range ment range External no. assign- External no. assign- ment range ment range
Cost Center Config. -> Environment ->CO document no. range
Actions which change an object (cost center, order) are classified in the R/3 system as business transactions.
You must define number ranges for all business transactions which create CO documents. This is done on a controlling area basis.
Similar business transactions can be combined into groups. You can assign internal and external number ranges to these groups.

11. Price Variance/Automatic Account Assignment
Primary data - price variances
COAr Year CostElem frm to %rate
,00
Automatic account assignment
CoCd CostElem COarea Cost center
Here you enter primary data price variances as percentages. When you post your costs, the R/3 system updates these costs and the price variance as a percentage of these costs.
In automatic account assignment the R/3 system automatically assigns any postings of the cost element specified to your desired CO object (cost center, order).